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21.
秦一贝 《铜陵财经专科学校学报》2014,(1):118-121
传统型美术专业是否真的具有培养应用型人才的能力,是值得思考的问题。大众化教育是我国高等教育的新局面,但应用型本科院校中的传统美术专业却逐渐变为冷门。课程改革的迟缓、生源数量的减少、校地合作的局限性等问题,一直困扰着传统型美术专业。如何能够向应用型教育模式转变,是扭转此番尴尬局面的关键。 相似文献
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本文结合昆明理工大学实际,探讨了在新的时代要求下为高校非数学专业学生开设数学拓展课程的必要性,并提出了相关的理论依据。同时,本文在已开设拓展课程的基础上总结了取得的成绩和存在的不足,为今后课程设置及教学的进一步完善提出了相关建议。 相似文献
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本文利用吉林省2007年投入产出流量表,选取5个高技术产业部门,运用产业关联的角度对金融业与高技术产业进行关联分析,研究吉林省金融业与高技术产业之间的依存关系,探讨吉林省金融业对高技术产业发展的作用,从而为今后金融业有效地促进我省高技术产业的发展提供理论依据。 相似文献
26.
Sean Mccartney 《Accounting Education: An International Journal》2013,22(3):309-310
The purpose of this study is twofold: (1) to determine if an ethics presentation at an Italian university can change students' perceptions of ethics; and (2) to compare the results of this study with previously published results from US students. The ethics presentation, previously developed by Smith, Smith and Mulig (2005) Journal of Business Ethics, 61(2), pp. 153–164, for accounting and business classes, made available on the Internet, was adapted and used in classes in Italy. As in the USA, Italy has faced significant financial scandals and corporate failures in recent years. Both Italian and US penal laws have been changed to prevent future financial frauds, but there are limits to what laws can accomplish. The ethics presentation described in this Teaching Note was an effort to encourage students to consider the importance of ethics. The impact of the presentation on Italian students' perspectives is described. In addition, a comparison is made of the impact of the presentation in Italy and in the USA, which shows that students in both countries regard ethics as a very important topic. 相似文献
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宋春燕 《广东农工商职业技术学院学报》2011,27(1):25-28
理性主义哲学体系崇尚科学与实证,理性主义的真理标准为自身观念的清楚明白。这种哲学观指导下的英国BTEC的课程模式,表现出课程目标设定清晰明确、注重学生的主体性学习、实施客观公正学生评价的特点。 相似文献
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Abdul Noor Basha Gudimetla Venkata Satyasekhar 《现代会计与审计》2010,6(6):51-58
A goal of transfer pricing may be to maximize after tax revenue by setting transfer prices that reduce the total tax paid. "Transfer pricing" is the pricing of products or services provided by one division to other division of the same corporate entity. Most of the corporate entities are using the method of "Window dressing", which is a technique used in preparation of financial statements of corporate entities. A transnational corporation is any enterprise that undertakes Foreign Direct Investment (FDI), owns or controls income gathering assets in more than one country, produces goods or services outsides its country of origin, or engages in international production. Profitability of the transnational corporate entities is being manipulated by the technique of transfer pricing. Abuse of transfer prices is a key tool used by the corporate entities to think that they have virtually no profit; hence, they shouldn't pay any taxes. India needs to realize the fundamental need for co-operation among tax administrations in order to remove the obstacles that international double taxation presents to the free movement of goods, services and capital between various countries. In this context, one needs to consider that transactions among associated enterprises may take place under different conditions from those taking place among independent enterprises, while enforcing the act of transfer price mechanism. This paper focuses on transfer pricing and its implications in transnational transactions. 相似文献
29.
高职软件技术专业"双证制"课程改革 总被引:3,自引:0,他引:3
根据信息产业对软件技术人才的需求状况,分析了软件技术专业的就业方向和应具备的职业能力,指出了专业的核心课程,并从我国高等职业教育课程改革入手,提出了具体的软件技术专业外包和测试两个方向双证制课程改革的解决方案。 相似文献
30.
In this article, the authors describe the place of econometrics in undergraduate economics curricula in all American colleges and universities that offer economics majors as listed in the U.S. News & World Report “Best Colleges 2010” guide (U.S. News & World Report 2009). Data come from online catalogs, departmental Web sites, and online course syllabi. About one-third of the schools require econometrics of all students majoring in economics, about half require it of none, and a sixth require it of some, but not all, economics majors. Among universities with economics PhD programs and liberal arts colleges, almost all those ranked in the top 10 require it. Below the top 10, there is little correlation between ranking and econometrics requirements. Liberal arts econometrics classes are much more likely to require research projects than their counterparts in universities. 相似文献